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National Repository of Grey Literature 2 records found  Search took 0.00 seconds. 
Entities that account according to IFRS and the method of the assessment of corporate income tax base
 Hanzlíková, Jitka ; Skálová, Jana (advisor)
This bachelor thesis treats of the assessment of corporate income tax base the entities that account according to IFRS in Czech Republic. In the introduction (1. chapter), I shortly attend to two models of the accounting regulation, qualitative characteristics of new Conceptual framework and the difference between IFRS issued by IASB and the ones accepted in EU. In the second chapter, I treat of the regulation of accounting in Czech Republic and entities that account by IFRS. The biggest focus is directed to the amendment of accounting law no. 563/1991 Sb. in term of IFRS. In the third chapter, I bring out the specific method of assessment of corporate income tax base, solutions of practical procedures between IFRS and taxation (particular models), thereinafter the possibilities of conversion in various levels and then chosen differences between IFRS and Czech accounting standards. The practical part is dedicated to a survey in chosen companies Pražské služby and Credium. In the conclusion, I summarize my knowledge I have obtained during writing my bachelor thesis - the advantages and disadvantages of the implementation of IFRS in a company.
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Transformation of the income trading to the tax base
 Svobodová, Pavla ; Müllerová, Libuše (advisor) ; Černý, Václav (referee)
The graduation theses solves the interrealationsship and the differences between the income trading and the tax base. There are described and practically documented the adjustments that are necessary within the transformation. Of these adjustments there is in more detail described the depreciation of the fixed assets and the adjustments to the trade receivables. There is solved the impact of the error correction in the accounting to the tax base too. The significant part of this theses solves the problem of the thin capitalization. This problem is analysed with the view of the rigor juris in the tax period of 2008,2009 and 2010
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